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GST withholding on new residential premises

Treasury Laws Amendment (2018 Measures No. 1) Bill 2018 (the Bill) was introduced to Parliament on 7 February 2018. When enacted, it will change the GST law to require purchasers of new residential property to withhold GST on the purchase price and pay that amount to the ATO. The Bill has made a number of significant changes from exposure draft legislation released for comment in late 2017. 

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